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![Open Yard is ‘Infrastructure Facility’ u/s 80IA(4), Eligible for Deduction: ITAT Hyderabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Open-Yard-Deduction-Taxscan.jpg "Open Yard is ‘Infrastructure Facility’ u/s 80IA(4), Eligible for Deduction: ITAT Hyderabad [Read Order]")
Open Yard is ‘Infrastructure Facility’ u/s 80IA(4), Eligible for Deduction: ITAT Hyderabad [Read Order]
The division bench of the Hyderabad Income Tax Appellate Tribunal (ITAT) held that Open yard is “infrastructure facility” within the meaning of...